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  • Salary Cap Manipulation

    Creative enterprise
    Vikings, Eagles rule roost of salary-cap manipulation
    Reuben Frank
    NFL by the Numbers
    SI.com



    Here are the highlights...
    It's a regulation buried deep in the NFL's Collective Bargaining Agreement, a regulation so obscure it doesn't even have a name.

    Other than Article XXIV, Section 7, section ii, paragraph c, part (iii).

    Here's what it says:

    At the end of a season, if performance bonuses previously included in a Team's Team Salary but not actually earned exceed performance bonuses actually earned but not previously included in Team Salary, an amount shall be added to the Team's Salary Cap for the next League Year equaling the amount, if any, by which such overage exceeds the Team's Room under the Salary Cap at the end of a season.
    ...
    Because of a variety of complicated tricks that savvy NFL team officials have figured out, teams can manipulate their salary cap to the point where their cap figure winds up millions of dollars higher than the teams they're competing with.
    ...
    The way the NFL's Collective Bargaining Agreement works, the more flexibility a team has, the easier it is to gain future flexibility. So teams that find themselves in cap trouble are often stuck there for years. And teams that stay out of cap trouble can tweak contracts in certain ways that generate huge cap advantages in later years.
    ...
    2008 unadjusted salary cap is $116,729,000
    2008 Adjusted Salary Cap Figures
    Team..................................Adjusted Cap
    Arizona Cardinals..................$116,729,000
    Atlanta Falcons.....................$116,378,426
    Baltimore Ravens..................$119,261,265
    Buffalo Bills..........................$129,442,009
    Carolina Panthers.................$125,655,802
    Chicago Bears......................$117,455,231
    Cincinnati Bengals................$116,729,000
    Cleveland Browns..................$129,362,503
    Dallas Cowboys.....................$117,727,443
    Denver Broncos....................$117,389,000
    Detroit Lions........................$111,380,935
    Green Bay Packers................$126,159,581
    Houston Texans...................$114,521,131
    Indianapolis Colts.................$123,230,115
    Jacksonville Jaguars..............$128,649,898
    Kansas City Chiefs................$128,387,373
    Miami Dolphins.....................$120,673,997
    Minnesota Vikings.................$135,161,577
    New England Patriots..............$119,325,078
    New Orleans Saints................$124,746,003
    New York Giants....................$113,632,488
    New York Jets.......................$121,781,789
    Oakland Raiders...................$121,069,722
    Philadelphia Eagles...............$130,816,449
    Pittsburgh Steelers................$114,818,226
    San Diego Chargers...............$116,131,353
    San Francisco 49ers...............$119,039,787
    Seattle Seahawks..................$124,115,108
    St. Louis Rams......................$117,361,320
    Tampa Bay Buccaneers...........$130,035,634
    Tennessee Titans..................$122,220,147
    Washington Redskins.............$118,550,260
    We saw this with a couple signings to the 53-man roster late in the year. The Packers don't have the biggest adjusted cap number this year, but they have the bigest cap number among the top 4 teams from last season, 2nd biggest among last year's top 8 (behind only Jacksonville), and 3rd among last year's playoff teams (behind only Tampa Bay and Jacksonville).

    One of the winningest teams in the league with one of the greatest salary cap numbers....not a bad combination for the future.
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